Condonation of Delay

An Order Filed in the Wrong Portal Tab Is Not Communicated: Bombay High Court Revives a Time-Barred GST Appeal in Elster Metering

A Section 73 adjudication order was uploaded in the 'Additional Notices and Orders' tab of the GST portal and the appeal against it was rejected as late. The Bombay High Court held that filing returns on the portal does not show knowledge of an order placed in the wrong tab, and revived the appeal.